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<br />' 2007 MINNESOTA STATUTES <br /> <br />.~, 273.20 ASSESSOR MAY ENTER DWELLINGS, BUILDINGS, OR <br />STRUCTURES. <br />Any officer authorized by law to assess property for taxation may, <br />when necessary to the proper performance of duties, enter any <br />dwelling-house, building, or structure, and view the same and the <br />property therein. Any officer authorized by law to assess property for <br />ad valorem tax purposes shall have reasonable access to land and <br />structures as necessary for the proper performance of their duties. A <br />property owner may refuse to allow an assessor to inspect their <br />property. This refusal by the property owner must be either verbal or <br />'' expressly stated in a letter to the county assessor. If the assessor is <br />denied access to view a property, the assessor is authorized to <br />estimate the property's estimated market value by making <br />assumptions believed appropriate concerning the property's finish <br />and condition. <br /> <br />~~ <br />